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A company inquired whether payments to an Irish entity for pre-installed ATM software were subject to Spanish taxation. The DGT determines that, as the software is standard with no adaptation or reproduction rights, the payment qualifies as a business benefit and not as a royalty.
Cuestión planteada Si los pagos realizados por la consultante a la sociedad irlandesa en la compra de cajeros automáticos para su posterior venta en España, en la parte que corresponde al software preinstalado, está sujeto a tributación en España.
Los pagos por el derecho a distribuir software preinstalado en equipos pueden calificarse como cánones o beneficios empresariales. Si el software es estándar, no permite adaptación al cliente ni modificación del código fuente, y el contrato solo otorga el derecho a distribuir copias sin derecho de reproducción, la renta se califica como beneficio empresarial según el artículo 7 del Convenio. En este supuesto, la renta no está sujeta a tributación en España.
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